AY 2026-27 · IT Act 2025
ITR-1 (Sahaj)
Salaried individuals & pensioners
Resident salaried individual or pensioner with one house property and other sources income. Total income ≤ ₹50L. Cannot be used for capital gains, business income, or foreign assets.
Due date (non-audit): 31 July 2026
Who should file ITR-1 (Sahaj)?
- Resident individual — salaried employee or pensioner
- Total income from all sources ≤ ₹50 lakh
- Income from one house property (self-occupied or let-out)
- Income from other sources: FD interest, savings interest, dividends
- Agricultural income up to ₹5,000
Not applicable if
- Capital gains from shares, mutual funds, or property
- Income > ₹50 lakh from any source
- More than one house property
- Foreign assets or foreign income
- Business or profession income of any kind
- Director in a company or holder of unlisted shares
- Non-Resident Indians (NRI) or RNOR
Income heads covered
- Salary / Pension
- One house property
- FD & savings interest
- Dividends
Key deductions & exemptions
- Standard deduction ₹75,000 (AY 2026-27)
- Section 80C — LIC, PPF, ELSS, EPF (up to ₹1.5 lakh)
- Section 80D — Medical insurance premiums
- Section 80TTA — Savings bank interest (up to ₹10,000)
- Section 80G — Approved charitable donations
- House rent allowance (HRA) u/s 10(13A)
IT Act 2025 — AY 2026-27
Under IT Act 2025, the new tax regime is default. Rebate u/s 87A: ₹60,000 (taxable income ≤ ₹12 lakh). Old regime requires opt-in at the time of filing.
Service Charge
CA-managed filing with AI extraction, deduction review, and e-filing included.
Service Charge
ITR-1 (Sahaj)
₹1,499
+ ₹270 GST = ₹1,769 total
- Dedicated CA review & sign-off
- AI document extraction
- Tax optimisation & deduction check
- Regime comparison
- e-Filing + e-Verification
- Chat & email support
Documents you'll need
Gather required documents before starting; optional documents unlock additional deductions.
| Required Documents | Optional Documents |
|---|---|
| Form 16 (Part A & B from employer) | FD interest certificate from bank |
| AIS & 26AS from income tax portal | Dividend income statement (broker / CDSL / NSDL) |
| Bank statements (all accounts) | NPS contribution proof (80CCD(1B)) |
| Rent receipts & landlord PAN (if HRA claimed) | Home loan interest certificate (80EE / 24b) |
| PPF / LIC premium receipts for 80C | Donation receipts for 80G claims |
| Medical insurance premium receipts (80D) | |
| Education loan interest certificate (80E) |
Ready to file your ITR-1 (Sahaj)?
Service charge ₹1,499 + GST · Due 31 July 2026 · ERI-powered e-filing
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